Rogen Corporation manufactures a single product. The standard cost per unit of produes is shown below. The predetermined manufacturing overtiead rate was computed from a master manufncturing overhed budget based on normal production of 8,000 direct labor hours ( 5,000 units) for the month. Actual costs for October ia prodneing 4,800 units were as follows. The purchasing department buys the quantities of zuw materials that are expected to be used in production each month. Rew materials inventories, therefore, can be ignored. Instructions: Data 1. Compute the price and quantify variances for direct matenals. 2. Compute the rate and efficiency variances for direct labor. 3. Compute the variable overbead spending and efliciency variances. 4. Compute the fixed overbend budget and volume variznces